How do I buy a house in Spain? .: infoaboutspain.com
b) Proof of payment of property tax (Recibo del impuesto de bienes inmuebles) Every year it is necesary to pay the property tax and a receipt will be issued ...
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Note added at 8 mins (2009-03-05 14:00:41 GMT)
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Property Tax and Taxation

Property tax is a tax based on the assessed value of real estate or property, and are sometimes a major source of revenues for local and central governments. The taxation body (government) performs an assessment of the monetary value of the property, and tax is payable in proportion to that value
Property tax is applied differently in different territories. For example:

THE UNITED KINGDOM
The main property tax is council tax, which combines elements of basic property tax (levied in broad proportion to the assessed value of property) and a poll tax

THE UNITED STATES
Property tax is usually assessed by local government, at the municipal level. A public official determines the value of real property for the purpose of apportioning the appropriate tax rate.

CANADA
A number of provinces in Canada levy property tax on real estate based upon the current use and value of the land.


A common form of property taxation is with the transfer of property. In the UK for example the tax applied is often 'Capital Gains Tax'. Also, property is frequently subject to inheritance tax. Other taxes may be applicable on the sale of property ('stamp duty').